Jeroen Dingemans Coaching: what changed
Jeroen Dingemans Coaching
Largest movements
- Tangible fixed assets -€47,086
down €47,086 (-12.0%), from €391,026 to €343,940
of which Other tangible fixed assets: -€34,253
- Receivables within one year +€33,315
up €33,315 (+71.7%), from €46,462 to €79,777
of which Trade receivables: +€22,313
- Cash -€21,029
down €21,029 (-74.7%), from €28,136 to €7,106
mainly Trade debts (-€61,102) and Receivables within one year (-€33,315)
- Financial fixed assets -€4,950
down €4,950 (-100%), from €4,950 to €0
- Trade debts -€61,102
down €61,102 (-77.8%), from €78,562 to €17,460
- Debts after one year +€38,556
up €38,556 (+11.4%), from €339,658 to €378,214
- Profit (loss) carried forward -€22,263
down €22,263, from €10,894 to -€11,369
- Tax, wage and social debts +€5,263
up €5,263 (+44.2%), from €11,898 to €17,161
of which Taxes: +€5,263
- Gross operating margin -€32,387
down €32,387 (-43.0%), from €75,237 to €42,850
- Depreciation +€20,906
up €20,906 (+70.5%), from €29,657 to €50,563
- Staff costs -€16,879
down €16,879 (-97.6%), from €17,303 to €424
- Financial charges +€3,742
up €3,742 (+35.6%), from €10,515 to €14,258
- Other operating charges -€1,322
down €1,322 (-53.4%), from €2,474 to €1,153
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,817 | €434,256 | -€40,562 | -8.5% |
| Fixed assets | 21/28 | €396,947 | €343,961 | -€52,986 | -13.3% |
| Intangible fixed assets | 21 | €971 | €21 | -€950 | -97.9% |
| Tangible fixed assets | 22/27 | €391,026 | €343,940 | -€47,086 | -12.0% |
| Plant, machinery and equipment | 23 | €14,348 | €7,739 | -€6,609 | -46.1% |
| Furniture and vehicles | 24 | €11,130 | €4,906 | -€6,224 | -55.9% |
| Other tangible fixed assets | 26 | €365,548 | €331,295 | -€34,253 | -9.4% |
| Financial fixed assets | 28 | €4,950 | €0 | -€4,950 | -100% |
| Current assets | 29/58 | €77,871 | €90,294 | +€12,424 | +16.0% |
| Amounts receivable within one year | 40/41 | €46,462 | €79,777 | +€33,315 | +71.7% |
| Trade receivables | 40 | €17,925 | €40,238 | +€22,313 | +124% |
| Other amounts receivable | 41 | €28,537 | €39,539 | +€11,002 | +38.6% |
| Cash at bank and in hand | 54/58 | €28,136 | €7,106 | -€21,029 | -74.7% |
| Deferred charges and accrued income | 490/1 | €3,273 | €3,411 | +€138 | +4.2% |
| Total equity and liabilities | 10/49 | €474,817 | €434,256 | -€40,562 | -8.5% |
| Equity | 10/15 | €18,152 | -€4,111 | -€22,263 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,258 | €5,258 | = | 0.0% |
| Distributable reserves | 133 | €5,258 | €5,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,894 | -€11,369 | -€22,263 | |
| Amounts payable | 17/49 | €456,665 | €438,366 | -€18,299 | -4.0% |
| Amounts payable after more than one year | 17 | €339,658 | €378,214 | +€38,556 | +11.4% |
| Financial debts | 170/4 | €339,658 | €378,214 | +€38,556 | +11.4% |
| Amounts payable within one year | 42/48 | €117,007 | €60,152 | -€56,854 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €22,736 | €23,444 | +€709 | +3.1% |
| Financial debts | 43 | €3,811 | €2,087 | -€1,724 | -45.2% |
| Credit institutions | 430/8 | €3,811 | €2,087 | -€1,724 | -45.2% |
| Trade debts | 44 | €78,562 | €17,460 | -€61,102 | -77.8% |
| Suppliers | 440/4 | €78,562 | €17,460 | -€61,102 | -77.8% |
| Taxes, remuneration and social security | 45 | €11,898 | €17,161 | +€5,263 | +44.2% |
| Taxes | 450/3 | €11,898 | €17,161 | +€5,263 | +44.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €641 | +€641 | |
| Remuneration, social security and pensions | 62 | €17,303 | €424 | -€16,879 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,657 | €50,563 | +€20,906 | +70.5% |
| Other operating charges | 640/8 | €2,474 | €1,153 | -€1,322 | -53.4% |
| Gross operating margin | 9900 | €75,237 | €42,850 | -€32,387 | -43.0% |
| Operating profit (loss) | 9901 | €25,803 | -€9,289 | -€35,092 | |
| Financial income | 75/76B | €1,250 | €1,754 | +€504 | +40.4% |
| Recurring financial income | 75 | €1,250 | €1,754 | +€504 | +40.4% |
| Financial charges | 65/66B | €10,515 | €14,258 | +€3,742 | +35.6% |
| Recurring financial charges | 65 | €10,515 | €14,258 | +€3,742 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €16,537 | -€21,793 | -€38,330 | |
| Income taxes | 67/77 | €362 | €470 | +€109 | +30.0% |
| Profit (loss) for the period | 9904 | €16,175 | -€22,263 | -€38,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,175 | -€22,263 | -€38,438 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.